<!DOCTYPE html>
<html>
  <body>
    <table border="1">
      <thead>
        <tr>
          <th>^Sum</th>
          <th>Subtraction|</th>
        </tr>
      </thead>
      <tfoot>
        <tr>
          <td>^12</td>
          <td>3|</td>
        </tr>
      </tfoot>
      <tbody>
        <tr>
          <td>|10</td>
          <td>7^</td>
        </tr>
        <tr>
          <td>2^</td>
          <td>|4</td>
        </tr>
      </tbody>
    </table>
  </body>
</html>
